Current Literature

Journal of Accountancy

Volume 50 Issue 3 Article 9

9-1930

Current Literature

American Institute of Accountants. Library

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Recommended Citation American Institute of Accountants. Library (1930) "Current Literature," Journal of Accountancy: Vol. 50 : Iss. 3 , Article 9. Available at: https://egrove.olemiss.edu/jofa/vol50/iss3/9

This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Journal of Accountancy by an authorized editor of eGrove. For more information, please contact [email protected]. Current Literature Compiled in the Library of the American Institute of Accountants [Photostatic reproductions (white printing on a black background) of most of the articles listed in The Journal of Accountancy or Accountants' Index may be obtained from the library of the American Institute of Accountants, 135 Cedar Street, New York, at a rate of 25 cents a page (8½ in. x 11 in.), at 35 cents a page (ll½ in. x 14 in.), plus postage. Members and Associates of the American Institute of Accountants are entitled to a discount of 20 per cent. Identify the article by author, title, name of periodical in which it appeared, date of publication and paging. Payment must accompany all orders.] ACCOUNTANCY Law Denmark Foreningen af Autoriserede Revisorer (Society of State-Authorized Account ants in Denmark). State-Authorized Accountants Act (Nr. 124 of April 15, 1930). Copenhagen, The Society, 1930. 4 p. ACCOUNTANTS Duties and Responsibilities Fripp, Daniel S. Some Points Arising in Practice, Parts 1 and 2. Account ants’ Journal (England), June, July, 1930, p. 131-9, 208-18. ACCOUNTING Kester, Roy B. Accounting Theory and Practice. Volume 1, Edition 3, Revised and Enlarged. New York, Ronald Press Company, c 1930. 835 p. AIRCRAFT INDUSTRY Accounting Woodbridge, John S. Accounting in the Aircraft Industry. New York, Na tional Association of Cost Accountants, July 1, 1930. (N. A. C. A. Bulletin, v. 11, Number 21, Section 1, p. 1435-45.) AIRPORTS Putnam, Lawson L., and Myers, Franklin D. Accounting for Aviation Opera tors. Airway Age, June, July, August, 1930, p. 790-95, 941-43, 1067-71. APPRECIATION Littleton, A. C. Accounting for Appreciation in Two Typical Cases Described. American Accountant, July, 1930, p. 302-3. AUDITING AND AUDITORS Wells, C. V. T. Some Aspects of Auditing. Federal Accountant, May, 1930, p. 57-61. BALANCE SHEETS Porter, W. Leslie V. Valuation of Assetsfor Balance Sheet Purposes. Federal Accountant, May, 1930, p. 50-6. BANKS AND BANKING Accounting Kork, Louis D. Can the Banker Rely Upon the Certified Balance Sheet? Paper Read at a Joint Meeting of Certified Public Accountants of Portland, Oregon, April 16, 1930. 12 typewritten pages. Auditing Bristow, M. E. What Can an Accountant's Report Contain of Value to the Banker Which is Not Available from His Own Records? Certified Public Accountant, July, 1930, p. 201-3. 236 Current Literature

BUDGETS, BUSINESS Minich, Henry D. Our Budget Objectives—More Sales per Dollar of Expense, More Profit per Dollar of Cost. System, August, 1930, p. 120-2, 150. BUDGETS, COUNTIES Manning, John W. Iowa County Budget Law. National Municipal Review, July, 1930, p. 463-4. BUILDING MANAGEMENT Accounting Adequate Accounting System for the Property Manager. Buildings and Building Management, February 24, 1930, p. 60-2. CONSOLIDATIONS Amalgamations. Accountants’ Magazine, July, 1930, p. 438-52. Harrison, Milton W. ABC of Railroad Consolidations. New York, National Association of Owners of Railroad and Public Utility Securities, In corporated. 59 p. CREDIT United States Commerce, Department of. Bureau of Foreign and Domestic Commerce. National Retail Credit Survey; Part 2. Washington, D. C., Government Printing Office, 1930. 48 p. (Domestic Commerce Series Number 34.) United States Commerce, Department of. Bureau of Foreign and Domestic Commerce. National Retail Credit Survey; Part 3. Washington, D. C., Government Printing Office, 1930. 66 p. (Domestic Commerce Series, Number 36.) DEPRECIATION, DEPLETION AND OBSOLESCENCE Furniture and Fixtures What about Obsolete Equipment? System, August, 1930, p. 118-9. DIVIDENDS Alexander, A. DeWitt. Treatment of Stock Dividends and Stock Rights in Commercial and Estate Accounting; Paper Read before San Francisco Chapter of California State Society of Certified Public Accountants, June 6, 1930. 5 typewritten pages. ECONOMICS Grant, Eugene L. Principles of Engineering Economy. New York, Ronald Press Company, c 1930. 387 p. EXECUTORS AND TRUSTEES Accounting Standeven, H. L. Legal and Practical Pitfalls in Accounting Between Life Tenant and Remainderman. Trust Companies, July, 1930, p. 53-8. FAIRS AND EXPOSITIONS Accounting Nance, J. H. Accounting for the State Fair of Texas. Journal of Account ancy, August, 1930, p. 127-35. FRAUD Fisher, P. W. Accountant's Position with Regard to Embezzlement Cases. Journal of Accountancy, August, 1930, p. 122-6. FUR FARMING Accounting Temple, Harry S. Fur Farm Accounting. Journal of Accountancy, August, 1930, p. 114-21. 237 The Journal of Accountancy

GAS Accounting Uniform Classification Brundage, Henry M. Why, Who and When of the National Classification of Accounts for Gas and Electric Utilities; Address Delivered before Accounting Section of Wisconsin Utilities Association, June 19, 1930. 27 p. HOTELS Accounting Schickler, R. Cash and Cash Records. (In Hotel Accountants Association. Minutes, Twenty-Eighth Monthly Meeting, January 24, 1930.) INSTALMENTS Accounting Lorenz, Otto C. Mathematics of Instalment Financing and Income Analyzed. American Accountant, July, 1930, p. 297-301. INVESTMENT TRUSTS Accounting Winston, Arthur A. Statistical Accounting for Investment Trusts. Keane’s Investment Trust Monthly, February, 1930, p. 181-4. INVESTMENTS AND SECURITIES Briggs, L. L. Margin Transactions and Law. Journal of Accountancy, August, 1930, p. 99-113. MOTOR TRUCKS Costs Bohn, Myron. Truck Costs and Analysis. New York, National Association of Cost Accountants, July 15, 1930. (N. A. C. A. Bulletin, v. 11, Number 22, Section 2. p. 1506-42.) PHOTOENGRAVING Costs Average Hour Costs for 1929. Photo-Engravers Bulletin, July, 1930, p. 15-20. PRICES Schluter, W. C. Price Changes and Index-Number Accounting. Corporate Practice Review, June, 1930, p. 30-7. PURCHASING Wardman, Warren. Relation Between Purchasing and Cost. New York, National Association of Cost Accountants, July 1, 1930. (N. A. C. A. Bulletin, v. 11, Number 21, Section 2, p. 1446-50.) QUARRIES AND QUARRYING Costs Thoenen, J. R. Study of Quarry Costs. Rock Products, July 19, 1930, p. 45-50. RAILROADS Cost Accounting Parks, Charles E. Railroad Cost Accounting. Chicago, LaSalle Extension University, c 1930. 38 p. (Railway Accounting Series, Number 21.) REORGANIZATIONS Atherton, Leland T. Business Reorganizations and the Income Tax Laws; Part 2. National Income Tax Magazine, June, 1930. p. 207-11, 235-7. 238 Current Literature

RETAIL TRADE Statistics Burrell, O. K. Financial and Operating Standards for Oregon Retail Concerns. Eugene, Oregon, University of Oregon, School of Business Administration, Bureau of Business Research, 1929. 34 p. (Studies in Business Number 2.) Godley, Edwin A., and Kaylin, Alexander. Control of Retail Store Operations. New York, Ronald Press Company, c 1930. 458 p. SCHOOLS, COLLEGES, ETC. Accounting Morey, Lloyd. University and College Accounting. New York, John Wiley and Sons, Incorporated, 1930. 323 p. STANDARD COSTS Lawrence, W. B. Weaknesses in Standard Costs. New York, National Asso ciation of Cost Accountants, July 15, 1930. (N. A. C. A. Bulletin, Volume 11, Number 22, Section 1, p. 1493-1505.) STATES Auditing Peloubet, Maurice E. Summary of Report of the National Institute of Public Administration on an Audit and Survey of the Affairs of the State of New Jersey. Newark, New Jersey, Society of Certified Public Accountants of the State of New Jersey, c 1930. p. 2-10. (Includes: Financial System of the State of New Jersey by Henry B. Fernald.) Finance Fernald, Henry B. Financial System of the State of New Jersey. (Printed with: Peloubet, Maurice E., Summary of Report of National Institute of Public Administration on an Audit and Survey of the Affairs of the State of New Jersey, c 1930. p. 11-30.) STOCK RIGHTS Elwell, George W. Stock Rights Under Federal Revenue Acts. National Income Tax Magazine, August, 1930, p. 296-9, 315-6. TAXATION, UNITED STATES Sales Buehler, Alfred G. General Sales Tax as a State Revenue. Bulletin of National Tax Association, June, 1930, p. 258-62. VALUATION Babcock, Frederick M. Appraisal of Special Use Commercial Property. National Real Estate Journal, August 4, 1930, p. 20-3. WATERWORKS Accounting Miller, R. D. Public Utility Accounting in the City Water Department. Jour nal of American Water Works Association, July, 1930, p. 944-51. Addresses of Periodicals Accountant, 6 Kirby Street, London, E. C. 1, England. Accountants’ Journal (England), 6 Kirby Street, London, E. C. 1, England. Accountants’ Magazine, 45 Church Street, Edinburgh, Scotland. Airway Age, 30 Church Street, New York, N. Y. American Accountant, 225 Broadway, New York, N. Y. Aviation, Tenth Avenue and 36 Street, New York, N. Y. Buildings and Building Management, 139 North Clark Street, Chicago, Ill. Bulletin of the National Tax Association, 195 Broadway, New York, N. Y. Bus Transportation, Tenth Avenue and 36 Street, New York, N. Y. Certified Public Accountant, National Press Building, Washington, D. C. 239 The Journal of Accountancy

Corporate Practice Review, 11 West 42 Street, New York, N. Y. Cost Accountant, 6 Duke Street, St. James, London, S. W. 1, England. Federal Accountant, 360 Collins Street, Melbourne, Australia. Incorporated Accountants’ Journal, 50 Gresham Street Bank, London, E. C. 2, England. Journal of the American Water Works Association, Mount Royal and Guilford Avenues, Balti more, Md. Keane’s Investment Trust Monthly, 9 Newbury Street, Boston, Mass. Maryland Association of Certified Public Accountants Bulletin, J. Raymond Hutson, Secretary, 1243 Calvert Avenue, Baltimore, Md. N. E. L. A. Bulletin, 29 West 39 Street, New York, N. Y. National Income Tax Magazine, Illinois Merchants Bank Building, Chicago, Ill. National Municipal Review, 261 Broadway, New York, N. Y. National Real Estate Journal, 139 North Clark Street, Chicago, Ill. Ornamental Iron, Bronze and Wire Bulletin, 1331 G Street N. W., Washington, D. C. Photo-Engravers Bulletin, 863 Monadnock Block, Chicago, Ill. Public Utilities Fortnightly, Public Utilities Reports, Incorporated, Rochester, N. Y. Robert Morris Associates Monthly Bulletin, Lansdowne, Pa. Rock Products, 542 South Dearborn Street, Chicago, Ill. System, Tenth Avenue and 36 Street, New York, N. Y. Trust Companies, 55 Liberty Street, New York, N. Y.

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